[Download] "Calhoun v. Franchise Tax Board" by Supreme Court Of California " eBook PDF Kindle ePub Free
eBook details
- Title: Calhoun v. Franchise Tax Board
- Author : Supreme Court Of California
- Release Date : January 28, 1978
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 61 KB
Description
The California Franchise Tax Board (the Board) appeals from a judgment that ordered a refund to plaintiffs (husband and wife) of income taxes, penalties, and interest totaling $9,717. The issues are: Did the trial court err when (1) it granted plaintiffs summary judgment for six tax years (1956, 1957, 1959 through 1961, and 1963); and (2) it ruled that no collateral estoppel (based on findings in a federal tax case) applied in the state trial of plaintiffs 1962 liability for state tax?